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Steuer
Portfolio-Management
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6,829
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Keuschnigg, Christian
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Bird, Richard M.
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15
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14
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14
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14
Strunk, Günther
14
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13
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13
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13
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13
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13
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12
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12
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12
Mendoza, Enrique G.
12
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11
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11
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10
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10
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10
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10
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9
Fochmann, Martin
9
Lustig, Nora
9
Razin, Asaf
9
Schjelderup, Guttorm
9
Bianchi, Javier
8
Bucheli, Marisa
8
Helbling, Carl
8
Hines, James R.
8
Roeder, Kerstin
8
Bach, Stefan
7
Bandyopadhyay, Subhayu
7
Dharmapala, Dhammika
7
Fisher, Walter H.
7
Fuest, Clemens
7
Gemmell, Norman
7
Haller, Heinz
7
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4
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3
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3
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Elinkeinoelämän Tutkimuslaitos
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Finansovaja Akademija
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3
Harvard Law School / International Tax Program
3
Haufe-Lexware GmbH & Co. KG
3
Internationale Vereinigung für Steuerrecht
3
Internationaler Währungsfonds
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Global Forum on Transparency and Exchange of Information for Tax Purposes
423
Global forum on transparency and exchange of information for tax purposes
242
International tax summaries : a guide for planning and decisions
99
International tax and business service
47
CESifo working papers
44
Working paper / National Bureau of Economic Research, Inc.
40
SpringerLink / Bücher
38
Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
37
NBER working paper series
35
NBER Working Paper
27
National tax journal
27
Discussion paper / Centre for Economic Policy Research
25
Advances in taxation
22
Discussion paper series / IZA
20
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
19
IMF working papers
19
International tax and public finance
17
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
16
IMF working paper
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ZEW discussion papers
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CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
15
Derivatives & financial instruments
14
IMF country report
14
Journal of public economic theory
14
Journal of public economics
14
Discussion paper
13
Europäische Hochschulschriften / 5
13
IMF staff country report
13
IZA Discussion Paper
13
British tax review
12
Hefte zur internationalen Besteuerung
11
Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis
11
IFSt-Schrift
10
American journal of agricultural economics
9
Fiscal studies : the journal of the Institute for Fiscal Studies
9
OECD tax policy studies
9
Policy research working paper : WPS
9
Schriften des Vereins für Socialpolitik : SVS
9
Economic inquiry : journal of the Western Economic Association International
8
Intertax : international tax review
8
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ECONIS (ZBW)
4,960
USB Cologne (EcoSocSci)
392
EconStor
23
USB Cologne (business full texts)
14
BASE
4
RePEc
1
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1
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date (oldest first)
1
Real tax effects and tax perception effects in decisions on asset allocation
Fochmann, Martin
;
Hemmerich, Kristina
-
2014
We test the predictions of the theoretical literature initiated by the study of Domar and Musgrave (1944) with a laboratory experiment in which subjects have to decide on the composition of an asset portfolio. Our simple design enables us to distinguish between Real Tax Effects and Perception...
Persistent link: https://www.econbiz.de/10010340327
Saved in:
2
Biased effects of taxes and subsidies on portfolio choices
Ackermann, Hagen
;
Fochmann, Martin
;
Mihm, Benedikt
-
2012
intensifies. -- tax perception ; risk-taking behavior ; portfolio choice ; distorting
taxation
; tax ; subsidy ; behavioral …
Persistent link: https://www.econbiz.de/10009660632
Saved in:
3
Ikääntyneiden varallisuus ja sen muuttaminen kulutukseksi
Määttänen, Niku
;
Valkonen, Tarmo
-
2008
We study the extent to which retired households in Finland could supplement their mandatory pension benefits by releasing their equity. We also consider the tax treatment of different financial products that turn wealth into an income stream. In addition, we use a life cycle consumption-savings...
Persistent link: https://www.econbiz.de/10010273046
Saved in:
4
Ikääntyneiden varallisuus ja sen muuttaminen kulutukseksi
Määttänen, Niku
(
contributor
); …
-
2008
benefit the most from life annuities. -- Equity release ;
taxation
; life annuities …
Persistent link: https://www.econbiz.de/10003714928
Saved in:
5
The Effects of Tax Salience and Tax Experience onIndividual Work Efforts in a Framed Field Experiment
Fochmann, Martin
;
Weimann, Joachim
-
Forschungsinstitut zur Zukunft der Arbeit <Bonn>
-
2011
conjecture that tax perception depends on the tax rate, thepresentation of the tax and the experience subjects have with
taxation
…
Persistent link: https://www.econbiz.de/10009522209
Saved in:
6
Tax Perception: An empirical survey
Fochmann, Martin
;
Kiesewetter, Dirk
;
Blaufus, Kay
; …
-
2010
tax rates, (2) influence of tax complexity on tax perception, (3)
taxation
and incentives to work, (4) tax salience, (5 …
Persistent link: https://www.econbiz.de/10010300874
Saved in:
7
Tax misperception and its effects on decision making : literature review and behavioral taxpayer response model
Blaufus, Kay
;
Chirvi, Malte
;
Huber, Hans-Peter
; …
- In:
The European accounting review
31
(
2022
)
1
,
pp. 111-144
Persistent link: https://www.econbiz.de/10013370824
Saved in:
8
How do entrepreneurial portfolios respond to income
taxation
?
Fossen, Frank M.
;
Rees, Ray
;
Rostam-Afschar, Davud
; …
-
2017
We investigate how personal income taxes affect the portfolio share of personal wealth that entrepreneurs invest in their own business. In a reformulation of the standard portfolio choice model that allows for underreporting of private business income to tax authorities, we show that a fall in...
Persistent link: https://www.econbiz.de/10011673056
Saved in:
9
Partnership Allocations and Their Effects on Tax-Aware Fund Investors
Sosner, Nathan
-
2019
Limited partnerships are attractive investment vehicles for investors because, as limited partners, investors cannot lose more than their invested capital despite the leverage of the partnership's portfolio. Consistent with this, the availability of tax losses to a limited partner is also more...
Persistent link: https://www.econbiz.de/10012900685
Saved in:
10
Labor taxes and decision about FDI in the EU
Tecl, Jan
- In:
European financial and accounting journal : EFAJ
12
(
2017
)
2
,
pp. 41-54
analysis of influence of corporate income tax, but only few with focus on individual
taxation
and social security contributions …
Persistent link: https://www.econbiz.de/10011707125
Saved in:
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